Profit (loss) statement is statement in which add up ingome and expenditure during the current period. Principal concepts: the activity of enetrprise; form of statement; financial results; profit; loss; profit (loss) statement; International accounting standard; direction of the European Union; Business accounting standard; presentation of information. The object of the research in the results of enterprise and forms of their presentation. The main purpose of the work is to present proposals for the improvement of profit (loss) statement by summarizing the essence of financial rezults of enetrprise and their reflection in financial accounting and profit (loss) statement. The main tasks of the research are to analyze the development of the essence of profit and it's calculation in financial accounting; to analyze the development of profit (loss) statement: forms of statement and it's information; to analize the activities results of enetrprise and it posibilities. Master theses volume of work 56 pages. There are 9 tables, 1 picture and 41 sources of literature.
Profit (loss) statement is statement in which add up ingome and expenditure during the current period. Principal concepts: the activity of enetrprise; form of statement; financial results; profit; loss; profit (loss) statement; International accounting standard; direction of the European Union; Business accounting standard; presentation of information. The object of the research in the results of enterprise and forms of their presentation. The main purpose of the work is to present proposals for the improvement of profit (loss) statement by summarizing the essence of financial rezults of enetrprise and their reflection in financial accounting and profit (loss) statement. The main tasks of the research are to analyze the development of the essence of profit and it's calculation in financial accounting; to analyze the development of profit (loss) statement: forms of statement and it's information; to analize the activities results of enetrprise and it posibilities. Master theses volume of work 56 pages. There are 9 tables, 1 picture and 41 sources of literature.
The phenomenon of political corruption may affect the process of vertical accountability. Its effect is connected with influencing three components: the information, evaluation and administrative one. Local authorities may weaken the effects of vertical accountability by affecting its course. In the case of political corruption, the most effective way of disrupting the effectiveness of vertical accountability is to affect the information component. It takes place by means of information asymmetry and the management of communication uncertainty. In the case of evaluation component, the mechanism of weakening accountability assumes the rejection of the model of economic voting in favor of axiological or sociotropic one. The administrative component provides relatively least opportunities to weaken the accountability process. In that case, they involve intentionally changing some elements of the voting system.
The paper presents the results of studies on the estate autonomy and accountability of publicly funded higher education institutions in Poland. An attempt has been made to answer the questions: "Was the level of HEI campus use in recent years the subject of public and administrative control? Were the decisions on significant extension of campuses economically viable?" The questions are of special importance in view of the deepening demographic decline, the lower level of public funding and the growing estate operating costs. An analysis of empirical data shows that when considerable resources, both national and European, were available for HEI infrastructure upgrading and development, Polish HEIs were not under an obligation to show how they manage the assets at their disposal. This may have contributed to a substantial, albeit not always judicious increase in the space available, which in turn may give rise to financial problems of individual HEIs and affect the future of the whole system of higher education. ; W artykule przedstawiono wyniki badań nad autonomią i rozliczalnością polskich uczelni publicznych w zakresie nieruchomości. Starano się w nim odpowiedzieć na pytanie: Czy w ostatnich latach uczelnie podlegały społecznej i administracyjnej kontroli poziomu wykorzystania posiadanych kampusów, a podejmowane przez nie decyzje o znacznej ich rozbudowie były ekonomicznie uzasadnione? Pytanie to ma szczególne znaczenie w dobie pogłębiającego się niżu demograficznego i zmniejszania stopnia finansowania szkolnictwa wyższego ze środków publicznych oraz rosnących kosztów utrzymania budynków. Analiza danych empirycznych pokazuje, że w okresie rozdzielania znacznych krajowych i europejskich środków publicznych na rozbudowę czy modernizację infrastruktury akademickiej uczelnie w Polsce nie były zobligowane do wykazywania, jak gospodarują powierzonym im majątkiem. W konsekwencji mogło przyczynić się to do istotnego (nie zawsze jednak uzasadnionego) wzrostu powierzchni uczelnianych zasobów, który może w kolejnych latach skutkować problemami finansowymi poszczególnych jednostek, a także determinować przyszłość całego systemu szkolnictwa wyższego.
Media accountability is the idea of media accountability and social responsibility to the public that have born in the United States of America half a century ago. The idea of media accountability became the subject of discussion among many media communication researches and academics. In democratic countries the media accountability process is like a point of balance between media freedom and control that ensures the quality of media content. Media accountability is not a widely discussed subject in the Lithuanian public sphere. There are not many researches which concern media accountability as well. Up to this day, there is developed only one media accountability research in Lithuania. The accountability research concerned only the main publications of the country. Hence, it encouraged to develop the research of regional media accountability. Empirical research was focused on the regional media organizations of the largest regions of Lithuania. The aim of the research was to explore the accountability of regional media and to find out which media accountability tools are integrated in to the activities of Kaunas, Klaipėda, Šiauliai, Panevėžys, Utena ir Alytus regional media organizations. The research was based on a survey of 10 regional media organizations and a semi-structured interview with two media experts. The research was intended to clarify which media accountability tools are integrated in the activities of regional media organizations and to find out which statements about Lithuanian media accountability made by earlier researches are right when talking about regional media organizations. The study was complemented by the commentaries of media experts. The results show that regional media organizations do not integrate all possible media accountability tools in to their activities.
Media accountability is the idea of media accountability and social responsibility to the public that have born in the United States of America half a century ago. The idea of media accountability became the subject of discussion among many media communication researches and academics. In democratic countries the media accountability process is like a point of balance between media freedom and control that ensures the quality of media content. Media accountability is not a widely discussed subject in the Lithuanian public sphere. There are not many researches which concern media accountability as well. Up to this day, there is developed only one media accountability research in Lithuania. The accountability research concerned only the main publications of the country. Hence, it encouraged to develop the research of regional media accountability. Empirical research was focused on the regional media organizations of the largest regions of Lithuania. The aim of the research was to explore the accountability of regional media and to find out which media accountability tools are integrated in to the activities of Kaunas, Klaipėda, Šiauliai, Panevėžys, Utena ir Alytus regional media organizations. The research was based on a survey of 10 regional media organizations and a semi-structured interview with two media experts. The research was intended to clarify which media accountability tools are integrated in the activities of regional media organizations and to find out which statements about Lithuanian media accountability made by earlier researches are right when talking about regional media organizations. The study was complemented by the commentaries of media experts. The results show that regional media organizations do not integrate all possible media accountability tools in to their activities.
Media accountability is the idea of media accountability and social responsibility to the public that have born in the United States of America half a century ago. The idea of media accountability became the subject of discussion among many media communication researches and academics. In democratic countries the media accountability process is like a point of balance between media freedom and control that ensures the quality of media content. Media accountability is not a widely discussed subject in the Lithuanian public sphere. There are not many researches which concern media accountability as well. Up to this day, there is developed only one media accountability research in Lithuania. The accountability research concerned only the main publications of the country. Hence, it encouraged to develop the research of regional media accountability. Empirical research was focused on the regional media organizations of the largest regions of Lithuania. The aim of the research was to explore the accountability of regional media and to find out which media accountability tools are integrated in to the activities of Kaunas, Klaipėda, Šiauliai, Panevėžys, Utena ir Alytus regional media organizations. The research was based on a survey of 10 regional media organizations and a semi-structured interview with two media experts. The research was intended to clarify which media accountability tools are integrated in the activities of regional media organizations and to find out which statements about Lithuanian media accountability made by earlier researches are right when talking about regional media organizations. The study was complemented by the commentaries of media experts. The results show that regional media organizations do not integrate all possible media accountability tools in to their activities.
The idea of constitutional accountability of public government officials dates back to the Constitution of May 3, 1791, even though it was only rather briefly adhered to in the political practice in the Duchy of Warsaw, and later in the times of the Second Polish Republic and the Third Polish Republic. On the one hand, the analysis of legislative acts concerning the notion of constitutional accountability in the abovementioned periods of Polish history reveals its constant development with regard to the terms of reference of the positions subject to constitutional accountability and the authorities involved in the process, but, on the other hand, the study also points to the relative lack of efficacy connected with the politicisation of the Parliament, which makes the notion of constitutional accountability a spectacular form of implementation of the principle of political accountability.
The author formulates the assumption that public authorities in Poland are less able to hold accountability in connection with the changes introduced to the political system under the rule of the United Right. The aim of this article is to justify this assumption by presenting the current conditions of accountability of public authorities. In defining accountability, the author uses the approaches of R. Mulgan and M. Bovens. Following these authors, she distinguishes three stages of accountability: information, discussion, and consequences. The article presents the legal grounds and restrictions on access to public information, discussion of government policy and imposing sanctions on public authorities and officials. The author formulates a conclusion on the accountability deficit of public authorities in Poland due to the limitation of discussions in the parliament and public media and the breaking of the chain of accountability at the stage of consequences, which results mainly from the political subordination of the prosecutor's office.
The article aimed to examine to what extent the social (advisory) councils operating in Poland can be considered a social accountability mechanism. The author refers to the theoretical assumptions of social accountability, which constitutes one of the forms of accountability of public authorities. Additionally, the paper presents the peculiarities of social councils, which are well-known, highly institutionalized, and formalized collegial bodies operating worldwide for many years. The article presents the results of qualitative research (semi-structured interviews) among members of three types of social councils, i.e., youth councils, senior citizens' councils, and councils for people with disabilities. The analysis included 46 interviews with their members conducted in selected cities with county (districts) rights in Poland.
At the end of the 20th century, the consolidation of neoliberal principles determined the transformation of relations among state, private sector and civil society organisations by increasing the role of civil actors in decision making processes, provision of social services, representation and defence of group interests. The deficit of democracy, emerged in regard to politicians' dependence on big business, had induced social indifference and distrust on government decisions, that in turns allowed NGO to transform from peripheral actors to active advocates of public interest. These reforms encouraged the research of NGO governance from the perspectives of organisations' and managements theories. The analysis of NGO governance's concept, presented in this paper, is based on examination of main structural elements of NGO governance and assessment of organisations' accountability as part of governance processes. The main objectives of the paper are: 1) to review the main characteristics of NGO and transformations of its roles by presenting different scholars' perspectives toward NGO as deliverers of social services; 2) to discover the complexity and contextuality of NGO governance concept by summarising the current research in the context of neo liberal transformations of public administration and by analysing different models of NGO governance. The paper continues the discussion on the principles of good NGO governance by presenting the NGO governance models typology, based on two dimensions: established versus innovative and unitary versus pluralistic. The systematic analysis of scientific literature and comparative analyses were used as the main methods to achieve the objectives of the paper. [.]
At the end of the 20th century, the consolidation of neoliberal principles determined the transformation of relations among state, private sector and civil society organisations by increasing the role of civil actors in decision making processes, provision of social services, representation and defence of group interests. The deficit of democracy, emerged in regard to politicians' dependence on big business, had induced social indifference and distrust on government decisions, that in turns allowed NGO to transform from peripheral actors to active advocates of public interest. These reforms encouraged the research of NGO governance from the perspectives of organisations' and managements theories. The analysis of NGO governance's concept, presented in this paper, is based on examination of main structural elements of NGO governance and assessment of organisations' accountability as part of governance processes. The main objectives of the paper are: 1) to review the main characteristics of NGO and transformations of its roles by presenting different scholars' perspectives toward NGO as deliverers of social services; 2) to discover the complexity and contextuality of NGO governance concept by summarising the current research in the context of neo liberal transformations of public administration and by analysing different models of NGO governance. The paper continues the discussion on the principles of good NGO governance by presenting the NGO governance models typology, based on two dimensions: established versus innovative and unitary versus pluralistic. The systematic analysis of scientific literature and comparative analyses were used as the main methods to achieve the objectives of the paper. [.]
This article examines the provisions of the Law of the Republic of Lithuania on Compensation of Damage Resulting from the USSR Occupation (hereinafter -- the Law), which was adopted on 13 June 2000, in the light of customary rules of international law on state responsibility, as codified in the 2001 the UN International Law Commission's Draft Articles on Responsibility of States for Internationally Wrongful Acts (hereinafter -- the ILC Draft Articles). The main aim of the article is to deal with the international legal grounds of the responsibility of the Russian Federation for the Soviet occupation of the Republic of Lithuania and, against this background, to identify the role of the Law. The ground of Russia's responsibility is an internationally wrongful act committed as the aggression against the Republic of Lithuania, which was started by the 15 June 1940 incursion by the Soviet armed forces & subsequently continued in the form of the illegal occupation of Lithuania until the restoration of Lithuania's independence on 11 March 1990, however, the illegal presence of the foreign forces on Lithuania's soil ended only in 1993. The fact of the 1940 Soviet aggression & illegal occupation of the Baltic States has been widely recognized by the international community, it was even acknowledged by the USSR & Russia in 1989-1991. Therefore there is no doubt that under international law from 1940-1990 the Republic of Lithuania had been an occupied State. That is why the illegal occupation with its consequences, as the breach of an international obligation not to resort to aggression having a continuing character, constitutes an objective element of an internationally wrongful act being the ground for Russia's responsibility. That also explains why the title of the Law refers to the occupation. Meanwhile the specific feature of subjective element is addressed in the preamble of the Law. That is the continuity of the Russian State & the corresponding identity of its international legal personality with the Soviet Union, which was claimed by Russia & generally recognized by the international community. Therefore under international law the Russian Federation is the State continuing the rights & obligations of the former USSR (ie., it is the same international legal person). Consequently, internationally wrongful acts of the latter, including the Soviet occupation of Lithuania & the other two Baltic States, should be attributable to the Russian Federation. Apart from the ground for Russia's responsibility, the issue of reparation is addressed in the article. In accordance with international law (the ILC Draft Article), the principle of full reparation should be applied to realize responsibility for an internationally wrongful act. The full reparation for the injury can be provided in the form of restitution, compensation & satisfaction, while any financially assessable damage should be covered by compensation when restitution is not practically possible. Responsibility for the Soviet occupation is the latter case. Therefore in this sense the Law concretizes the claim of Lithuania as it lays down the obligations of the Government of Lithuania to calculate the damage & seek its compensation from Russia. In conformity with the principle of full reparation, the provisions of the Law require to calculate the damage for all period of the Soviet occupation as well as to cover all types of financially assessable damage. The third main issue addressed in this article is admissibility of a claim for reparation, ie., the procedural requirements to be observed by the injured State invoking an international responsibility of other State. The main requirement, as follows from Art. 43 of the ILC Draft Articles, is that the injured State should give a timely & proper notice of its claim to the State responsible for an internationally wrongful act; the claim is admissible when it is waived by the injured State or it can be inadmissible when it is not maintained. However, a mere lapse of time without a claim is being resolved, including delay in its prosecution due to refusal of the respondent State, cannot result in loss of the right of the injured State to invoke responsibility. In this regard the Law is a unilateral act of the State of Lithuania which formulates & concretizes the claim for Russia's responsibility. The form of this act was determined by Lithuanian national rather than international law as the former requires that any compulsory rules or instructions for the Government can be laid down by the Seimas (the Parliament) only in the form of (statutory) law. As it is clear from the preamble of the Law, in continuing & consolidating the previous Lithuanian acts invoking Russia's responsibility the Law demonstrates that the claim for responsibility has been raised without any unreasonable delay a long time ago (the first time Lithuania declared about its claim for reparation in 1991) & Russia is aware of that claim from the very beginning. In such a manner the Law also proves a consistent & unchanging position of Lithuania with regard to Russia's responsibility. Therefore, the Law evidences that the claim of Lithuania remains admissible although still being unresolved & notwithstanding that Russia is rejecting it. Under international law the injured State has the right to waive its claim for responsibility of another State. National law may, however, restrict that right in setting up appropriate duties for the authorities of the injured State. In this regard it follows from the preamble of the Law that under Lithuanian constitutional law no State organ or official can declare a waiver of the claim for Russia's responsibility because the Law is based on & aims at implementation of the corresponding decision by the 14 June 1992 national referendum that demanded to seek reparation for the Soviet occupation. Therefore, the waiver can be declared only by other referendum as well as without a referendum the Seimas cannot abolish the provisions of the Law requiring to seek a compensation (such kind of action could amount to the waiver in the sense of Art. 45(a) of the ILC Draft Articles). To keep the claim for responsibility of another State admissible & valid, when it is being unresolved a long time, the injured State should do everything it can reasonably do to maintain the claim. Otherwise it can be questioned, whether the right to invoke responsibility is lost due to conduct of the injured State in the sense of Art. 45(b) of the ILC Draft Articles. Therefore, to avoid similar doubts the Law obliged the Government to seek constantly the compensation for the damage caused by the Soviet occupation. Since Russia used to reject Lithuania's initiatives to conduct negotiations on the matter & any other way of settlement is not available without Russia's consent, it can be stated that as yet, in particular due to the Law, the conduct of Lithuania has not raised any serious doubts with regard to validity of its claim for compensation. Obviously such doubts would be serious if any kind of moratorium on the claim had been announced. To sum it up, it can be concluded that the Law is based on & is consistent with the rules of international law. It also implements the international legal requirements for the proper declaration & maintenance of the claim for reparation. Therefore both under international law & under Lithuanian constitutional law the Law has been necessary to consolidate & consistently maintain the claim to Russia for the compensation of the damages caused by the Soviet occupation. Lastly, it should be noted that a proper settlement of the problem of Russia's responsibility for the Soviet occupation of Lithuania is not a question of self-interest for Lithuania & it should pursue the claim for compensation not only due to the decision by the 14 June 1992 referendum. Not accidentally Art. 1 of the ILC Draft Articles refers that "every internationally wrongful act of a State entails the international responsibility of that State." It is also not accidentally that the preamble of the 1991 Treaty between Lithuania & Russia states that mutual confidence between the people of both Parties is hard to achieve without elimination of the consequences of the Soviet annexation of Lithuania. Like for national law, rule of law & justice cannot be established without realization & inevitability of responsibility for grave breaches of international law. Therefore the realization of responsibility for the 1940 aggression against the Baltic States & its consequences would undoubtedly contribute to general prevention of such grave breaches as well as would assure that similar tragic events never happen again in the history of Lithuania. Such kind of prevention should be at the focus of attention of the whole international community rather than only Lithuania & the other two Baltic States, since a prohibition of aggression is a long-standing rule of jus cogens character & obligation erga omnes towards international community. Adapted from the source document.
